https://www.taxtmi.com/caselaws?id=251084 Rule 6(3)(i) of the Andhra Pradesh General Sales Tax Rules was treated as an alternative mode for computing turnover in works contracts extending beyond one year, not as an exception to rule 6(2). The taxable event under the charging provisions is transfer of property in goods on incorporation in the works, so tax is measured by the value of goods at that stage, not by mere purchase cost. The provision was held consistent with Gannon Dunkerley, and stare decisis did not bar reconsideration because earlier authority had not decided this precise point. Earlier Tribunal views also did not bar revision under section 20(2A). en-us Fri, 25 Nov 2011 00:00:00 +0530 Wed, 03 Sep 2014 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251084 Rule 6(3)(i) of the Andhra Pradesh General Sales Tax Rules was treated as an alternative mode for computing turnover in works contracts extending beyond one year, not as an exception to rule 6(2). The taxable event under the charging provisions is transfer of property in goods on incorporation in the works, so tax is measured by the value of goods at that stage, not by mere purchase cost. The provision was held consistent with Gannon Dunkerley, and stare decisis did not bar reconsideration because earlier authority had not decided this precise point. Earlier Tribunal views also did not bar revision under section 20(2A). Case-Laws VAT and Sales Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251084